Review of related-party transaction compliance

In the context of increasingly strict transfer pricing regulations, reviewing compliance with related-party transactions helps businesses assess the adequacy of documentation, data, and pricing methods in accordance with legal requirements. This is a critical step to identify risks early and make timely adjustments before tax audits take place, while also enhancing transparency and tax risk management in business operations.

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OUR SCOPE OF SERVICES

Assessment of related-party documentation systems

Review the completeness, consistency, and compliance of the local file, master file, and country-by-country report with applicable regulations.

Evaluate the appropriateness of the transfer pricing methods applied to each transaction type (goods, services, loans, royalties, etc.) in accordance with the arm’s length principle and OECD guidelines.

Compare data in transfer pricing documentation with accounting books, financial statements, and corporate income tax returns to identify discrepancies or risks of tax imposition.

Identify weaknesses or errors that may result in tax arrears or administrative penalties and provide risk assessments for each transaction.

Propose solutions to adjust data, supplement documentation, or revise pricing methods to mitigate risks and ensure legal compliance.

Recommend building or enhancing internal transfer pricing policies, documentation retention procedures, and finance–accounting team training programs to improve long-term compliance capabilities.

BENEFITS OF ENGAGING OUR SERVICES

Selecting the appropriate partner is paramount; it not only ensures corporate compliance but also enables the enterprise to achieve sustained advancement. At CFT, we are dedicated to generating substantive value and providing management depth, thereby facilitating transparent, secure, and sustainable operations for businesses operating in Vietnam.

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We guarantee that every step of your business deployment in Vietnam adheres to strict standards, regulatory compliance, and accuracy, ensuring outcomes that deliver both legal correctness and genuine economic value.

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At CFT, we provide a diverse portfolio of services tailored precisely to meet the specific requirements and operational phases of your enterprise.

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    Publication

    Handbook of 40 QA on Related Party Transactions at Decree 255/NĐ-CP

    Content: Question 1: When does Decree 255/2026/NĐ-CP take effect, and to which tax period does it apply? Question 2: Which subjects fall within the scope of application of Decree 255/2026/NĐ-CP? Question 3: What types of transactions fall within the definition of “related party transactions” under Decree 255? Question 4: What...

    Q&A on PIT Obligations under Decree 253 and Circular 87

    Content: What are the conditions for income from salaries and wages to be subject to the new regulations? What is the non-taxable threshold for the lunch allowance? Which types of income from salaries and wages are not included in taxable income? What benefits received by employees, whether non-monetary or monetary,...

    Guidance on Determining Allowances Not Subject to Social Insurance Contributions

    Content: Salaries used as the basis for compulsory social insurance contributions include Below is a summary of allowances that are not included in the basis for compulsory social insurance contributions. Allowances based on productivity / KPI / Sales Maximum cap for social insurance contributions increases

    Latest Regulations on Valid Invoices Under Decree No. 254/2026/ND-CP

    Content: Invoice Name, Invoice Symbol, Invoice Template Symbol Invoice Number Seller Information Buyer Information Information on Goods, Services, Tax Rates Signatures of Seller and Buyer Time of invoice issuance Time of digital signing Tax Authority Code Discounts, Promotions

    Decree 245/2026/ND-CP: Latest Guidelines on Tax Extension for 2026

    Content:  Subjects eligible for tax and land rent extension in 2026 Tax and land rent payment deadlines extended under Decree 245/2026/ND-CP Procedures for Implementing Tax Payment Extension Handling of Late Payment Interest

    Notable Provisions of Laws Taking Effect on July 1, 2026

    Content:  A. Law on Tax Administration 2025 B. Law on E-commerce 2025 C. Law on Cybersecurity 2025 D. Law on Digital Transformation 2025 E. Law on Construction 2025 F. Law on High Technology 2025 G. Law on Personal Income Tax 2025 H. Law Amending and Supplementing a Number of Articles...

    Guidelines for Applying Electronic Labor Contracts in Enterprises

    Content:  Concept of E-Labor Contracts Operational Mechanism of E-Labor Contracts Conditions and Procedures for Executing E-Labor Contracts Process of Executing E-Labor Contracts Management of Labor Contracts Enterprise Responsibilities and Practical Recommendations Author: CDLAF LAW FIRM (Strategic Legal Partner of CFT)

    New provisions under Decree No. 239/2025/ND-CP amending and supplementing Decree No. 31/2021/ND-CP

    Content:  Clause 7 of Article 2. Definitions Clause 1 of Article 6. Receipt of applications and handling of investment procedures Article 27. Duration of investment projects Article 34. The power to issue, adjust and revoke investment registration certificates Article 36. Procedures for issuance and adjustment of investment registration certificates of...